M/S versus TECH. CONSTRUCTION COMPANY versus STATE OF U.P. AND OTHERS

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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M/S V. Tech. Construction Company v. State Of U.P. And Others - WRIT - C No. 9601 of 2007 [2007] RD-AH 3178 (26 February 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon. Anjani Kumar, J.

Hon. Dilip Gupta, J.

Heard counsel for the petitioner and the learned Standing Counsel.

The petitioner, by means of this petition, has prayed for the following relief:-

" issue a writ, order or direction in the nature of mandamus commanding the respondents to accept the stamp duty on the security deposit as per Article 57(b) of Schedule 1-B of the Act."

A perusal of the aforesaid order dated 18.8.2006 indicates that the petitioner has been asked to furnish the relevant stamp duty as per the Indian Stamp Act, 1899. Learned counsel for the petitioner has stated that the petitioner is liable to pay stamp duty as provided under Article 57(b) of Schedule 1-B of the Act. We are of the opinion that for the said purpose, the petitioner may file an application before the Superintending Engineer pointing out as to why he is liable to pay stamp duty as provided for under the aforesaid Article. This petition is premature and is, accordingly, dismissed.

Dt/- 26.2.2007

Sharma/9601

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